- 7 -
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
To request equitable relief under section 6015(f), a
requesting spouse must file Form 8857 or other similar statement
with the IRS no later than 2 years from the date of the first
collection activity against the requesting spouse after July 22,
1998, with respect to the joint tax liability. Sec. 1.6015-
5(b)(1), Income Tax Regs.5 One example of “collection activity”,
as defined in section 1.6015-5(b)(2)(i), Income Tax Regs., is a
section 6330 notice, which is a notice sent providing taxpayers
notice of the IRS’s intent to levy and of a right to a section
6330 hearing. Sec. 1.6015-5(b)(2)(ii), Income Tax Regs.
In addition to the requirement that a section 6330 notice be
sent to the taxpayer, section 3501 of the RRA 1998 requires that
collection-related notices sent by the IRS inform individuals
subject to joint liability of their rights to relief under
section 6015. RRA 1998 sec. 3501(b), 112 Stat. 770; see McGee v.
Commissioner, 123 T.C. 314, 317 (2004); see also Nelson v.
Commissioner, T.C. Memo. 2005-9. In holding that it was an abuse
5Sec. 1.6015-5(b)(1), Income Tax Regs., is applicable for
all elections under sec. 6015 filed on or after July 18, 2002.
Sec. 1.6015-9, Income Tax Regs.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011